Strategic performance measurement and incentive compensation

Anthony Atkinson

European Management Journal, 1998, vol. 16, issue 5, 552-561

Abstract: Management accountants have developed strategic performance measurement to focus decision-making attention on variables that are critical to the organisation's success and then to use realised performance on those variables to reward individual performance. This accomplishes the important objective of communicating organisation objectives to decision-makers and aligning their activities with those objectives. After discussing the elements of strategic performance measurement, this paper illustrates the application of strategic performance measurement using an example adapted from practice.

Date: 1998
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